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                                                                    EXHIBIT 23.2

                       CONSENT OF INDEPENDENT ACCOUNTANTS

     We hereby consent to the use in the Prospectus constituting part of this
Post Effective Amendment No. 1 on Form F-1 to the Registration Statement of
Vivendi Universal on Form F-4 of our reports dated August 16, 2000 relating to
the consolidated financial statements and financial statement schedule of The
Seagram Company Ltd., which appear in such Registration Statement. We also
consent to the reference to us under the heading "Experts" in such Registration
Statement.

/s/ PRICEWATERHOUSECOOPERS LLP
PricewaterhouseCoopers LLP
New York, New York
December 6, 2000



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